Or are they just including indirect costs? The secretary doesn't work on the project, but she has to be paid. The consulting company also must allow for time/co

Or are they just including indirect costs? The secretary doesn't work on the project, but she has to be paid. The consulting company also must allow for time/cost overruns. All these costs have to come out of the estimated costs, so including them is not only ethical, it is necessary to remain a viable business.